( 1 ) THERE appears to us to be an apparent conflict between the view taken earlier in cce v. Usha Martin Industries [jt 1997 (7) SC 557 = 1997 (7) SCC 47 ] and the view taken in Motiram Tolaram v. Union of India [jt 1999 (6) SC 48 = 1999 (6) SCC 375 ]. Both are Judgments of benches of three learned Judges. This matter must, therefore, be heard by a constitution Bench. ( 2 ) PLACE before the Honble the Chief justice for appropriate directions.